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对环境会计及其核算体系构建在煤矿企业中的应用现状以及在其他企业中的应用现状进行综述,为环境会计理论在煤矿企业中的应用研究提供参考。同时,阐明了对“鸡西矿业集团环境会计核算体系构建”研究是具有现实应用价值的,符合环境会计核算理论应用研究的趋势和方向。
This paper summarizes the application status of environmental accounting and its accounting system in coal mining enterprises and its application status in other enterprises and provides references for the application of environmental accounting theory in coal mining enterprises. At the same time, it is clarified that the research on the construction of environmental accounting system of Jixi Mining Group is of practical value and is in line with the trend and direction of application of environmental accounting accounting theory.